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2016-2017 University Catalog
Accounting, BS
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Banner Code: BU-BS-ACCT
Phone: 703-993-1880
Web: http://business.gmu.edu
School/Department: School of Business
The BS in accounting (ACCT) prepares students for professional careers in the private and public sectors. The accounting major is designed to produce accounting professionals who can both generate and apply financial information to solve business problems. Our students learn principles of business and accounting as well as the specific skills and specialized technical knowledge necessary for success in the dynamic field of accounting. Our program emphasizes ethics, critical thinking, written and verbal communication, and effective use and understanding of technology. Our graduates are employed by the assurance, tax advisory, and consulting groups of the top accounting firms as well as Fortune 100 companies. Our proximity to the nation’s capitol provides unique opportunities for our graduates to work in government and in the federal practices of public accounting firms. The accounting degree program is separately accredited by AACSB International.
Students interested in CPA certification can apply to the MSA degree to meet the 150 hour requirement for CPA certification in most states. The MSA offers a graduate degree in accounting that allows students to meet the 150 hour requirement for CPA certification in most states in only nine months.
This undergraduate program offers students the option of applying to the accelerated master’s degree program. See Accounting, BS/Accounting, Accelerated MS for specific requirements.
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Degree Requirements
School of Business students pursuing a BS degree must complete a minimum of 120 credits, including the Mason Core requirements, business foundations, business core and major requirements. In addition, the following requirements must be met:
- A minimum of 45 credits at the 300- or 400-level.
- A minimum of 30 credits of School of Business core and major courses at Mason.
- At least 9 credits required for the specific major and BUS 498 taken at Mason.
- A grade of C or higher earned in the business foundations, business core and major requirements.
Students should carefully examine prerequisites for School of Business courses. Students may be removed from a course if they enroll without having fulfilled the prerequisites.
Undergraduate Internship Policy
The School of Business recognizes the importance of experiential education in both learning to apply theory to practice and positioning students for success in their careers. Because the School of Business is committed to supporting students’ professional success, the School requires that all student internships for credit be registered with the School of Business as either BUS 492 or ACCT 492. Students may enroll in a maximum of 6 credits for these courses. For students in catalog years Fall 2016 and beyond, one internship course may apply to the major, and a second internship course would apply as elective credit. For students in catalog years prior to Fall 2016, a maximum of 6 credits of internship may apply to general electives.
Mason Core Requirements (26 credits)
School of Business students must complete the Mason Core requirements, plus 1 additional credit of natural science (the School of Business natural science requirement must be fulfilled by completing two 4-credit laboratory sciences). Some Mason Core requirements may already be fulfilled by the major requirements listed below. Students are strongly encouraged to consult their advisors to ensure they fulfill all remaining Mason Core requirements.
Foundation Requirements (9 credits)
- Written Communication Credits: 6
- Oral Communication Credits: 3
Core Requirements (17 credits)
- Arts Credits: 3
- Literature Credits: 3
- Natural Science Credits: 8
(School of Business students required to complete 8 credits of natural science by completing two 4-credit laboratory sciences.)
- Western Civilization/Western History Credits: 3
Note:
Remaining Mason Core requirements are fulfilled with major course work.
Business Foundations (27-28 credits)
Business Core (24 Credits)
A grade of C or higher is required in each of the School of Business core courses listed below. Students will not be permitted to make more than three attempts to achieve a C or higher in the following School of Business core courses: ACCT 303 or ACCT 330 , BULE 303 , BUS 303 , FNAN 303 , MGMT 303 , MIS 303 , MKTG 303 and OM 303 . Those who do not successfully complete these core courses within three attempts will be terminated from their major and will not be eligible to receive a degree from the School of Business. Students terminated from the School of Business are prohibited from enrolling in any School of Business course. Students terminated from the School of Business are permitted to declare a business minor. For more information about this, see the “Termination from the Major” section under Academic Policies .
General Electives (18-19 credits)
General electives may be selected from any University or School of Business course, except courses designated for the Business minor (MBUS). Credits awarded as Associate Degree Elective Credit (ADEC) as part of a student’s transfer evaluation are also excluded from general electives.
Major Requirements in Accounting (21 credits)
Required Courses (18 Credits)
A grade of C or higher is required in each of the upper-level accounting major courses listed below. Students will not be permitted to make more than three attempts to achieve a C or higher in the following required Accounting courses: ACCT 311 , ACCT 331 , ACCT 332 , ACCT 351 , ACCT 361 , and ACCT 461 . Those who do not successfully complete these required courses within three attempts will not be eligible to receive a degree in Accounting from the School of Business. Students terminated from the BS Accounting program are prohibited from enrolling in any Accounting course.
Electives (3 credits)
Students who anticipate taking the CPA, CMA, CIA, or other professional exam should consult the applicable regulations and meet with their advisor. State regulations regarding professional examinations may dictate course selections.
Capstone (3 credits)
Students must successfully complete all Business Core courses to be eligible to enroll in BUS 498 .
Honors in Accounting
The School of Business Accounting Honors Program provides highly motivated students majoring in accounting with an enriched academic experience integrating curricular, co-curricular and extra-curricular development. Admission to the Honors Program is by invitation only. Students who have been found responsible for an Honor Code violation are not eligible for the program. Admission Requirements
- Minimum 3.0 cumulative GPA and 3.5 GPA in ACCT major.
- Two academic/professional references.
- Once admitted to the program, students with a cumulative GPA below 3.0 will be dropped from the program.
Co-Curricular Requirements
The student must complete ONE of the following in addition to the curriculum requirements:
- ACCT 462 or a 600-level ACCT course.
- Study abroad (e.g., Aachen Dual Degree, Oxford Honors, China, South America).
- Internship (ACCT 492 ) Internships where no credit is earned also qualify.
- Significant work experience (e.g., an experience that is comparable to an internship).
- Research paper/Thesis as an independent study (ACCT 499 ) course. (e.g., faculty research, Mason undergraduate apprentice program, QEP).
Extra-Curricular Requirements
- Attendance at Honors Events, as determined by the Honors Program Director.
- The student must show a high degree of engagement in a School of Business student organization, preferably in a leadership role.
Requirements for students to obtain the honors designation:
- Honors students must meet all curricular, co-curricular, and extracurricular requirements mentioned above at graduation.
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